Child Tax Credit Relief for Puerto Rican Families Act

# Child Tax Credit Relief for Puerto Rican Families Act Summary **What the Bill Would Do:** This bill would modify the Child Tax Credit to provide expanded or improved tax benefits for families with children living in Puerto Rico. The Child Tax Credit is a federal tax deduction that reduces the taxes families owe based on the number of dependent children they have. Currently, Puerto Rico residents receive different treatment under federal tax law than mainland U.S. residents, and this bill would address that disparity by adjusting how the credit applies to Puerto Rican families. **Who It Affects:** The bill primarily affects Puerto Rican families with children who file federal taxes. Puerto Rico is a U.S.

territory with a unique tax status, and residents there often face different rules regarding federal tax benefits compared to families in the 50 states. This bill targets lower and middle-income families seeking to reduce their tax burden. **Current Status:** The bill (HR 1697) was introduced in the 119th Congress by Representative Pablo Hernández, Puerto Rico's at-large representative. It is currently in committee, meaning it has not yet advanced to a full House vote. The bill remains in the early stages of the legislative process with no current action scheduled.